Filters

South Carolina Department of Revenue(South Carolina State Library, 2015-06-12)

This revenue ruling addresses some of the issues that may arise when South Carolina requires or a taxpayer requests an alternative allocation or apportionment method, including combined unitary reporting.

South Carolina Department of Revenue(South Carolina State Library, 2015-06-01)

The purpose of this Revenue Procedure is to provide a procedure for a taxpayer to request use of an alternative apportionment method if the taxpayer believes that the prescribed statutory formula does not fairly represent ...

South Carolina Department of Revenue(South Carolina State Library, 2015-06-08)

The purpose of this advisory opinion is to provide a comprehensive discussion of the application of the deed recording fee to a wide variety of real estate transactions. This advisory opinion will “summarize” longstanding ...